Lawyer: Monroe County property reassessments long overdue

The time for an all-at-once reassessment of all Monroe County properties for tax purposes is approaching, county Assessment Office attorney Mark Love said.

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By DAVID PIERCE

poconorecord.com

By DAVID PIERCE

Posted Mar. 26, 2012 at 12:01 AM

By DAVID PIERCE

Posted Mar. 26, 2012 at 12:01 AM

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The time for an all-at-once reassessment of all Monroe County properties for tax purposes is approaching, county Assessment Office attorney Mark Love said.

But exactly when that should be done, Love isn't sure. The last reassessment of all properties was completed in 1988 — the base year — and implemented in 1989.

"It's been a long time since a reassessment and we should have one sooner rather than later," Love said.

Property assessments — the basis for applying tax millage to determine tax bills — are the perceived relative value of properties to each other, to ensure tax fairness. Many tax experts believe that the longer a county goes without a comprehensive reassessment, the more errors that will build up over time. Some believe more recently built homes tend to be assessed higher than comparable older homes.

Just 1,600 appeals were filed last year in Monroe County, which has 100,000 parcels, Love said.

"The fact over the years there haven't been more appeals indicates the assessments are fair," Love said.

Some key factors weigh against recommending that the Monroe County commissioners authorize an immediate reassessment, Love said. A major issue is the cost of commissioning a company to visit and assess each property, while establishing a process for reviewing results that some property owners are likely to challenge.

A reassessment could cost up to $6 million, he said.

Another problem is the lack of clear guidance from either the courts or the Pennsylvania Legislature, he said.

A recent Pennsylvania Supreme Court decision struck down a base-year reassessment in Allegheny County, which includes Pittsburgh. Though the court cast doubt on the base-year methodology, Love said, the court refused to declare all base-year assessments are unconstitutional.

The Pennsylvania Legislature commissioned a report of property assessment methods in other states, but has failed to pass legislation clarifying the process, nor provided local funding for new assessments, Love said.

Love said he cautions "prudence" in seeking a new reassessment until the legal implications are better known.